Supreme Court explains meaning and scope of “reason to believe” u/s 147 and when reopening can be said to be…
ITAT directed registration u/s 12AB as activities of the trust fall under general public utility services if not falling fall…
Utilisation of loan amount would not constitute failure to discharge onus caste u/s 68 in absence of any defect in…
Addition on the basis of third party information in form of unsigned excel sheet can not be sustained - ITAT…
Shagun money received on marriage of individual cannot be considered as income in the year of its receipt - ITAT…
ITAT deleted addition towards cash deposited in bank account observing that there is no statutory requirement to maintain cash book…